MICHAEL A. LAING is a partner in the Tax practice group at Taft where he specializes in employee benefits and executive compensation.  He represents clients who maintain broad-based retirement plans, group welfare plans, and fringe benefit arrangements for their rank-and-file employees as well as stock-based incentive plans, non-qualified deferred compensation plans, and other perquisites provided to executives. Mr. Laing has been an active member of the American Bar Association where he is the immediate past Section 457 subcommittee chairman of the Employee Benefits Committee of the ABA's Tax Section.  He is a frequent speaker for the American Law Institute-American Bar Association seminars and is a Fellow of the American College of Employee Benefits Counsel.  In addition, Mr. Laing is a Trustee of the Southern Federal Tax Institute.

He received his undergraduate degree from Auburn University, LL.M. in taxation from the University of Florida and law degree from the University of Alabama. Mr. Laing is "top ranked" in the 2011 edition of Chambers USA, the world-famous guides to the legal profession and international publisher of legal directories. He was also selected by his peers to be included in The Best Lawyers in America and previously was selected as a Leading Florida Attorney.  In 2010 and 2012, he received the honor as being an Ohio Super Lawyer. For the past ten years, Mr. Laing has been an elected member to the American Law Institute.